sobomax писал(а):aleks97 писал(а):Mr. Trump все про фишки написал выше.
В том то и дело что не написал. Как A+B (corporate tax+personal tax) может быть меньше чем B? Не понимаю.
-Maxim
Salary Versus Dividends
No two situations are identical and the optimum combination of salary and dividends can only be determined on an individual basis. However, the following factors should be considered:
-whether tax credits or losses are available to reduce corporate tax otherwise payable, in which case dividends may be preferable to salary
-dividends can be received tax-free to the extent the company has a
balance in its capital dividend account
-dividends may trigger refundable taxes to the corporation, resulting in a reduction of taxes payable
-dividends may reduce the individual’s cumulative net investment
loss (CNIL) account
-dividends, when taken with other tax preference items, may result in alternative minimum tax (AMT). Sufficient salary or bonus may eliminate or reduce AMT
-dividends do not share redemption or reduction of shareholder advances to a corporation as an alternative to paying either dividends and/or salary can result in a tax-free return of paid-up capital or debt
-the existence of payroll-related costs, such as employment insurance (if the shareholder owns 40 per cent or less of the company) and Canada pension-plan (CPP) premiums. However, dividends are not used for the calculation of CPP and employment insurance (EI)
http://www.cga-ontario.org/contentfiles ... ncome.aspx
Ну и про dividends tax credit много полезной инфы.
http://www.taxtips.ca/divtaxcredits.htm ... TaxCredits
Есть для нас бодишопников хоть какие другие лазейки, законные конечно. 
